The following cost data relates to job 855D: Direct materials: $27,400 Direct labor cost: $9,600 Manufacturing overhead cost applied: $4,000 (160 machine hours @ $25/machine hour) Selling and shipping cost: $14,000 The job 855D consists of 2,000 units and has been completed. What is the cost of goods sold per unit of job 855D? n Select one: a. $25.5 b. $27.5 C. $20.5 Wielo d. $26 PLEI The RAND Company uses a job order costing system and computes its predetermined overhead rate at the beginning of each period on the basis of direct labor cost. At the end of current period, the only job in process is the job number 800C. The cost sheet related to job number 800C shows that the following direct materials and direct labor costs were incurred during the period: Direct materials cost: $800 Direct labor cost: $1,200 The work in process inventory account shows a balance of $2,600 at the end of current period. One the basis of above information, what is the predetermined overhead rate as a percentage of direct labor cost? Select one: O a. 50% 7 Willowb: 2000 un OIC. 75%! d. 100% E (10 ... mo Which of the following is NOT a period cost? Select one: a. marketing costs O b. research and development costs O c. general and administrative costs O d. direct materials